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STATE OF ILLINOIS COMMISSION ON INTERGOVERNMENTAL COOPERATION

COMPLIANCE EXAMINATION

For the Seven Months Ended January 31, 2004

Final Examination

STATE OF ILLINOIS

COMMISSION ON INTERGOVERNMENTAL COOPERATION COMPLIANCE EXAMINATION


TABLE OF CONTENTS

Page Agency Officials 1 Management Assertion Letter 2 Compliance Report Summary 4 Auditors’ Reports

Independent Accountants’ Report on State Compliance, on Internal Control Over Compliance, and on Supplementary Information for State Compliance Purposes 5

Supplementary Information for State Compliance Purposes

Summary 8 Fiscal Schedules and Analysis

Schedule of Appropriations, Expenditures and Lapsed Balances 9 Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances 10 Schedule of Changes in State Property 11 Comparative Schedule of Cash Receipts 12 Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State Comptroller 12 Analysis of Significant Variations in Expenditures 13 Analysis of Significant Variations in Receipts 14 Analysis of Significant Lapse Period Spending 15

Analysis of Operations Agency Functions and Planning Program 16 Average Number of Employees 17 Service Efforts and Accomplishments (Not Examined) 18

Agency Officials

Commission on Intergovernmental Cooperation Effective February 1, 2004, the Legislative Commission Reorganization Act of 1984, as amended, (25 ILCS 130/4-1) transferred all powers, duties, rights, responsibilities, personnel, assets, liabilities, and indebtedness of the Illinois Commission on Intergovernmental Cooperation to the Legislative Research Unit. Executive Director Vacant Associate Director Sandra Roberts Research Director Kevin Jones Fiscal Officer Laura Davis The Agency’s office was located at: 707 Stratton Building Springfield, Illinois 62706

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COMPLIANCE REPORT

SUMMARY

The compliance testing performed during this examination was conducted in accordance with Government Auditing Standards and in accordance with the Illinois State Auditing Act. AUDITORS’ REPORTS The Independent Accountants’ Report on State Compliance, on Internal Control over Compliance and on Supplementary Information for State Compliance Purposes does not contain scope limitations, disclaimers, or other significant non-standard language. SUMMARY OF FINDINGS Number of This Report Prior ReportFindings 0 0 Repeated Findings 0 0 Prior recommendations implemented 0 0

or not repeated

SCHEDULE OF FINDINGS The Commission on Intergovernmental Cooperation did not have any current year or prior year findings.

EXIT CONFERENCE The findings and recommendations of the examination were discussed with Legislative Research Unit personnel at an exit conference on November 9, 2005. Attending the conference were: Legislative Research Unit Office of the Auditor GeneralPatrick O’Grady, Executive Director Jane Clark, Audit Manager Bridget Devlin, Associate Director Matt Campbell, Audit Supervisor Cindy Bates, Fiscal Officer David King, Staff Auditor

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SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES

SUMMARY

Supplementary Information for State Compliance Purposes presented in this section of the report includes the following:

• Fiscal Schedules and Analysis:

Schedule of Appropriations, Expenditures and Lapsed Balances Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances

Schedule of Changes in State Property Comparative Schedule of Cash Receipts Reconciliation Schedule of Cash Receipts to Deposits Remitted to the State Comptroller Analysis of Significant Variations in Expenditures Analysis of Significant Variations in Receipts

Analysis of Significant Lapse Period Spending

• Analysis of Operations: Agency Functions and Planning Program Average Number of Employees Service Efforts and Accomplishments (Not Examined)

The auditors' report that covers the Supplementary Information for State Compliance Purposes presented in the Compliance Report Section states the auditors have applied certain limited procedures as prescribed by the Audit Guide as adopted by the Auditor General, except for the Service Efforts and Accomplishments on which we did not perform any procedures. However, the auditors do not express an opinion on the supplementary information.

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STATE OF ILLINOISCOMMISSION ON INTERGOVERNMENTAL COOPERATION

For the Fiscal Period Ended:

January 31, 2004 June 30, 2003

General Revenue Fund - 001 P.A. 93-0091 P.A. 92-0538

Appropriations (Net of Transfers) 242,618$ 1,198,000$

Expenditures

Personal Services 182,770$ 455,301$ Employee Retirement Contributions Paid by Employer 7,313 17,120 State Contribution to State Employees' Retirement System 24,570 47,000 State Contributions to Social Security 13,364 33,587 Contractual Services 11,208 528,250 Travel 514 1,099 Commodities 365 2,650 Printing 14 3,413 Equipment 0 0 Electronic Data Processing 267 3,755 Telecommunications 2,229 4,983 Model Illinois Government 0 1,000 Total Expenditures 242,614$ 1,098,158$

Lapsed Balances 4$ 99,842$

Note: The Commission on Intergovernmental Cooperation did not make any efficiency initiative payments during the examination period.

COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES

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STATE OF ILLINOIS

COMMISSION ON INTERGOVERNMENTAL COOPERATION SCHEDULE OF CHANGES IN STATE PROPERTY

For the Seven months ended January 31, 2004 Equipment Balance at July 1, 2003 $ 92,757

Additions 3,744

Deletions (166)

Net Transfers (96,335)

Balance at January 31, 2004 $ -

Note: The above schedule has been derived from Agency records that have been reconciled to property reports submitted to the Office of the Comptroller. The Commission transferred approximately $48,500 to the Legislative Research Unit, approximately $16,800 to other Legislative Agencies, and approximately $31,000 to State surplus.

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STATE OF ILLINOISCOMMISSION ON INTERGOVERNMENTAL COOPERATION

COMPARATIVE SCHEDULE OF CASH RECEIPTSFor the Period Ended

January 31, 2004 June 30, 2003

Miscellaneous 0 3

Total Receipts 0$ 3$

RECONCILIATION OF CASH RECEIPTS TO DEPOSITSREMITTED TO THE STATE COMPTROLLER

For the Period Ended

January 31, 2004 June 30, 2003

Receipts per Office Records 0$ 3$

Add: Deposits in transit, beginning of year 0 0

Less: Deposits in transit, end of year 0 0

Deposits Recorded by the Comptroller 0$ 3$

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EXPLANATION OF SIGNIFICANT VARIATIONS IN EXPENDITURES For the Seven Months Ended January 31, 2004

ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL YEAR 2004 AND 2003 Personal Services, Contractual Services, Travel, Commodities, Printing, EDP and Telecommunications Expenditures decreased due to the merger of the Commission into the Legislative Research Unit effective February 1, 2004 pursuant to the Legislative Commission Reorganization Act of 1984, as amended (25 ILCS 130/4-1).

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STATE OF ILLINOIS COMMISSION ON INTERGOVERNMENTAL COOPERATION ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS


FISCAL YEAR 2004 There were no variances in receipts that required explanation.

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STATE OF ILLINOIS

COMMISSION ON INTERGOVERNMENTAL COOPERATION ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING


FISCAL YEAR 2004 There were no lapse period expenditures since the Commission merged into the Legislative Research Unit on February 1, 2004.

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ANALYSIS OF OPERATIONS For the Seven Months Ended January 31, 2004

AGENCY FUNCTIONS AND PLANNING PROGRAM Introduction Effective February 1, 2004, the Legislative Commission Reorganization Act of 1984, as amended (25 ILCS 130/4-1) transferred all powers, duties, rights, responsibilities, personnel, assets, liabilities, and indebtedness of the Illinois Commission on Intergovernmental Cooperation to the Legislative Research Unit. Background The Illinois Commission on Intergovernmental Cooperation (Commission) was a bipartisan legislative support service agency. The Commission was statutorily established in 1973 to assist members of the General Assembly in the area of federal/state/local governmental relations and to advance the cooperation between Illinois and other units of government. Since 1984, the Commission had been under the direction of twelve legislative members who were appointed by the Joint Committee on Legislative Support Services to serve two-year terms. The Joint Committee also appointed an executive director who was responsible for directing the activities of 8 staff members in the Springfield office and Chicago office. At the request of legislators, Commission staff conducted research on intergovernmental problems and analyzed federal policies, budgets and regulations, federal and state aid, state and local relations, and cooperative interstate programs and activities. Functions Some of the important service functions of the Commission staff were federal program analysis, short-term research, liaison with federal and local agencies and officials, reports on significant issues, publication of a newsletter, and maintenance of State, Federal, and local sources of information. As part of the Commission’s responsibility to monitor federal grant activities, the staff tracked federal grants awarded to State agencies and the potential fiscal impact of proposed federal budgets and of congressional appropriations. The Commission sponsored conferences and prepared material on topics such as health care reform, welfare reform, higher education, model Illinois government, Illinois women in government, and the American Disabilities Act.

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Planning Illinois statutes determined the objectives of the Commission. At the beginning of each fiscal year, the Commission prepared a detailed budget narrative, which described the top five priorities the Commission would be working towards for the fiscal year. The Commission held staff meetings as needed to assess the progress of meeting the prioritized goals set forth and to monitor short-term objectives. Auditor’s Assessment The Commission’s planning program appears to have been adequate to meet the statutorily defined functions of the Commission. AVERAGE NUMBER OF EMPLOYEES The following table, prepared from Agency records, presents the average number of employees, by function, for the Fiscal Year ended June 30, 2003 and the seven months ended January 31, 2004.

2004 2003Executive Director 0 1Associate Director 1 1Fiscal Officer 1 1Project Coordinator/Office Manager 1 1Editor 1 1Research Director 1 1Research Associate 1 3Research Assistant 1 1Federal Aid Coordinator 1 1

Total 8 11

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SERVICE EFFORTS AND ACCOMPLISHMENTS (NOT EXAMINED) The services provided by the Commission fall into two main areas: tracking of federal aid received by the State of Illinois and researching various topics and publishing reports on those topics. Activity for these areas during the seven months ended January 31, 2004 is summarized below: - Tracking Federal Aid – Illinois State agencies participate in approximately 375 federal

programs per year. For the seven months ended January 31, 2004, the Commission tracked federal aid distributed within the State of Illinois. At February 1, 2004, those duties were officially transferred to the Legislative Research Unit. During FY04, federal grants totaled $12.521 billion to the State.

- Research and Publications Seven Months Ended January 31, 2004

Routine publications and reports: - Published weekly 2 - Published bi-monthly 1

- Published monthly 1 - Published quarterly 2

- Published annually 3 - Published biennially 1 Other reports and surveys 2 Issues researched 11

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